Místní poplatky jako zdroj příjmů rozpočtu obce

Abstract

The work deals with the analysis of economy of cities with a view to financial sources of cities’ budgets. It is divided into three chapters. In the first chapter the general terms are explained, financial sources of cities’ budgets divided into total income, tax income and incomes from local charges in the Czech Republic for the period from 2003 to 2007 are specified and the law of local charges is outlined. The second chapter is focused on economy of the cities Bludov and Postřelmov in the period from 2003 to 2007, where the progress and the height of total income, expenses and balance are analysed and further total and tax income of both the cities divided by the budget structure are more detailed analysed and their comparison is made. The third chapter is the analysis of local charges, where individual kinds of local charges in terms of the progress and the height of the financial sources in budgets of cities in the Czech Republic and in budgets of the cities Bludov and Postřelmov are viewed. Also the administrative and the economic heftiness of individual local charges are examined. The result of this work is proposal of recommendations for the council members of the city Bludov that have positive economic influence on economy of the city Bludov.